Everton have seen a second offer for Gylfi Sigurdsson rejected by Swansea City.
Sigurdsson’s future at the Liberty Stadium remains unresolved after the Blues failed with an improved approach for the playmaker on Monday.
The Welsh club had already rejected a £40 million bid for the Iceland international before rebuffing the latest proposal of a deal worth £45m.
However they are unwilling to sanction Sigurdsson’s proposed move to Goodison Park for less than the £50m asking price they set earlier this month.
It remains unclear whether Everton will meet that valuation of the 27-year-old as they prepare to kick off the new season with Thursday’s Europa League qualifier with Ruzomberok.
Jonathan Viera has emerged as a cut-price alternative, with the Las Palmas player also wanted by Swansea, but Sigurdsson remains Ronald Koeman’s first choice.
Sigurdsson was left out of the Swans’ squad for their pre-season tour of the United States as he held showdown talks with chairman Huw Jenkins.
He contributed a combined 22 goals as they safeguarded their Premier League status last season and was crowned the club’s Player of the Year.
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